1、PMP 资格认证考试-项目成本管理(一)及答案解析(总分：50.00，做题时间：90 分钟)一、单项选择题(总题数：50，分数：50.00)1.Of the following estimates, which most accurately reflect the actual cost of the project? A) Conceptual estimates. B) Order of magnitude estimates. C) Preliminary estimates. D) Bottom-up estimate.（分数：1.00）A.B.C.D.2.Given: BAC=20
2、0, AC=120, EV=80, CPI=0.666. Assuming that current variances are atypical, and that similar variances will not occur in the future, the estimate at completion (EAC) is _ . A) 120 B) 160 C) 200 D) 240（分数：1.00）A.B.C.D.3.As a project manager, you are aware that estimating schedule activity costs involv
3、es developing an approximation of the costs of the resources needed to complete each schedule activity. In approximating costs, the estimator considers the possible causes of variation of the cost estimates, including risks. Cost estimating includes identifying and considering various costing altern
4、atives. For example, in most application areas, additional work during a design phase is widely held to have the potential for reducing the cost of the execution and product operations. The cost estimating process considers whether the expected savings can offset the cost of additional design work.
5、Cost estimates are generally expressed in units of currency to facilitate comparisons both within and across projects. Cost estimates can also benefit from refinement during the course of the project to reflect on the additional detail available. For your project, which is in the initial phases, you
6、r team suggested a rough order of magnitude estimatethis could be in the range of _ . A) -75% to+125% B) -50% to+100% C) -25% to+50% D) None of the above（分数：1.00）A.B.C.D.4.A project management professional can compare earned value performance data to all of the following project management tools EXC
7、EPT _ . A) critical path analysis B) technical performance metrics C) risk mitigation plans D) forecasted final costs and schedule estimates（分数：1.00）A.B.C.D.5.While reviewing the estimates from the functional managers assigned to your project you discover that one cost estimate is clearly higher tha
8、n those submitted for previous projects. You should _ . A) reject the estimate and remove the functional manager from the project B) request the supporting details for the estimate to ensure it has been properly prepared C) accept the estimate and plan to use the additional funding as a reserve D) q
9、uestion each functional manager for information about this estimate（分数：1.00）A.B.C.D.6.You have recently taken over a new project when the previous project manager resigned. While studying the project information, you find out that cost variances are very severe. To provide a realistic basis for perf
10、ormance measurement, you should recommend _ . A) issuing budget updates B) revising the cost baseline C) corrective action e. g. adjusting schedule activity budgets D) closing the project（分数：1.00）A.B.C.D.7.You are getting project performance information as your project is being executed. Based on th
11、e performance information, forecasts are updated and reissued. Some factors that could change as forecasts are updated include _ . A) estimate to complete B) estimate at completion C) estimate to complete and estimate at completion D) none of the above（分数：1.00）A.B.C.D.8.At XYZ Inc. , the hourly wage
12、 for semi-skilled workers is $14.00. The annual audit shows that fringe benefits cost 30%of basic wages, and that overhead costs are 60% of wages plus fringe benefits. What is the “loaded” hourly wage for a semi-skilled worker at XYZ Inc. ? A) $27.14. B) $28.96. C) $30.03. D) $29.12.（分数：1.00）A.B.C.D
13、.9.Earned value technique(EVT)is a tool and technique to measure project performance. In EVT, BCWP refers to _ . A) physical work actually accomplished, including the estimated value of this work B) physical work scheduled to be performed, including the estimated value of this work C) actual cost in
14、curred to accomplish the earned value D) none of the above（分数：1.00）A.B.C.D.10.In your project, you have reason to believe that the current variances occurred because of extraneous factors, and you do not expect similar variances to happen in the future. What should be the estimate at complete for yo
15、ur project? BAC=$300,000, AC=$100,000, EV=$150,000, CPI=$1.5. A) $250,000. B) $220,000. C) $280,000. D) $200,000.（分数：1.00）A.B.C.D.11.Including a contingency reserve in the project budget is intended to _ . A) reduce the probability of scope changes B) increase the probability of scope changes C) red
16、uce the probability of a cost overrun D) increase the probability of a cost overrun（分数：1.00）A.B.C.D.12.All the following statements about cost baseline are correct EXCEPT: A) It is a time phased budget. B) To measure disbursements, a spending plan can be used as a cost-baseline. C) It is used to mea
17、sure and monitor project performance. D) All projects have one cost baseline.（分数：1.00）A.B.C.D.13.In the earned value technique, cost variance is computed as _ . A) EV minus PV B) EV minus AC C) AC minus EV D) PV minus EV（分数：1.00）A.B.C.D.14.Since you are in the preliminary stages of your project, you
18、 estimate that your project will most probably last 1 year-however, optimistic scenario is that it will get over within 6 months and pessimistic scenario is 18 months. This kind of estimate is also called _ . A) definitive B) capital cost C) order of magnitude D) feasibility（分数：1.00）A.B.C.D.15.Which
19、 of the following choices indicates that your project is 9% under budget? A) The cumulative AC was 100, and the cumulative EV was 110. B) The cumulative PV was 100, and the cumulative AC was 110. C) The cumulative AC was 110, and the cumulative EV was 100. D) The cumulative EV was 100, and the cumul
20、ative PV was 110.（分数：1.00）A.B.C.D.16.A projeet team budgeted US $3,000 for the work performed and has spent US $4,000 to date. If they budgeted US $5, 000 for the work scheduled, what is the cost variance? A) $-1,000. B) $2,000. C) $1,000. D) $-2,000.（分数：1.00）A.B.C.D.17.A recommended corrective acti
21、on is an output of which cost management process area? A) Resource planning. B) Cost estimating. C) Cost budgeting. D) Cost control.（分数：1.00）A.B.C.D.18.Your company has established a reward and recognition system for its project management professionals. Project cost performance is used as a criteri
22、on to determine rewards. What should you do to ensure that rewards reflect actual performance? A) Consider overtime work as part of the job. B) Prepare a cost baseline. C) Use earned value management to monitor performance. D) Estimate and budget controllable and uncontrollable costs separately.（分数：
23、1.00）A.B.C.D.19.In your construction project, the CPI is 1.30 and SPI is 0.85. What could be the potential reason? A) A critical resource went on sick leave for a long period of time, which had not been anticipated earlier. B) The Cost of raw materials required for construction increased 10%. C) You
24、 had not taken into account inflation rate. D) There was 4 days waiting time in the curing of cement, and work could not be done during that time.（分数：1.00）A.B.C.D.20.Analogous estimating _ . A) uses bottom-up estimating techniques B) uses the actual cost of previous. similar projects as the basis fo
25、r estimating the cost of the current project C) is used most frequently in the later stages of a project D) summarizes estimates for individual work items（分数：1.00）A.B.C.D.21.Company XYZ has a fixed price contract to produce 10,000 widgets for a price of $100,000. An invoice will not be generated unt
26、il all widgets are completed. The budgeted cost of manufacturing the widgets is $9 per widget. All widgets were to be completed by today. Unfortunately, the project is behind schedule, and only 9,000 widgets have been completed. Actual manufacturing costs to date are $90,000. In the sample scenario
27、above, what is the cost performance index? A) 1.23. B) 0.9. C) 1. D) 1.1.（分数：1.00）A.B.C.D.22.A project manager needs to analyze the project cost to find ways to decrease costs. It would be BEST if the project manager looks at _ . A) variable costs and fixed costs B) fixed costs and indirect cost C)
28、direct costs and variable costs D) indirect costs and direct costs（分数：1.00）A.B.C.D.23.A generally accepted method to confirm accuracy of task progress is through _ . A) earned value B) probability vs. outcome C) maximum ceiling D) work breakdown structure（分数：1.00）A.B.C.D.24.During the sixth monthly
29、update on a ten-month, $30,000 project, the analysis shows that the cumulative PV is $20,000, the cumulative AC is $10,000, and the cumulative EV is $15,000. In planning its action, management can conclude all of the following from these figures EXCEPT: A) Less has been accomplished than was planned
30、. B) Less has been spent than planned. C) Continuing performance at the same efficiency with no management intervention, the project will probably be completed ahead of schedule and over budget. D) Continuing performance at the same efficiency with no management intervention, the project will probab
31、ly be completed behind schedule and under budget.（分数：1.00）A.B.C.D.25.Who is responsive for determining the project cost variance acceptable range? A) Functional manager. B) Upper management. C) The customer. D) The project manager.（分数：1.00）A.B.C.D.26.The cost baseline has all of the following charac
32、teristics EXCEPT: A) It is a time-phased budget that will be used to measure and monitor cost performance on the project. B) It shows the actual cost expenditures throughout the life of the project. C) It is developed by summing estimated costs by period. D) It is usually displayed in the form of an
33、 S-curve.（分数：1.00）A.B.C.D.27.All the following statements relating to Cost Management Plan are accurate except: A) Specifies the precision level to which schedule activity cost estimates will adhere to. B) Establishes variance thresholds for costs or other indicators. C) Defines formats for various
34、cost reports. D) Specifies preferred tools to be used for cost estimating.（分数：1.00）A.B.C.D.28.The _ is a time-phased budget that will be used to measure and monitor cost performance in the project. A) work breakdown structure B) project schedule C) cost baseline D) cost budget（分数：1.00）A.B.C.D.29.You
35、 are a project manager of a small construction project. Your project was budgeted for US $72,000 over a six week period. As of today, youve spent US $22,000 of your budget to complete work that you originality espected would cost US $24,000. According to your schedule, you should have spent US $30,0
36、00 by this point. Based on these circumstances, you project could be BEST described as _ . A) under budget B) over budget C) on budget D) need more info（分数：1.00）A.B.C.D.30.What does cost of quality mean? A) The sacrifice of unessential project objectives to meet essential quality standards. B) The l
37、ife cycle cost of the proj ect. C) Determining the costs incurred to ensure quality. D) The cost of meeting project objectives.（分数：1.00）A.B.C.D.31.All the following are costs incurred to ensure compliance to requirements except A) prevention costs B) appraisal costs C) quality planning costs D) warr
38、anty costs（分数：1.00）A.B.C.D.32.To define variance thresholds at designated time points over the duration of a project, you will use _ . A) units of measure B) precision level C) organizational procedure links D) control thresholds（分数：1.00）A.B.C.D.33.Earned value technique(EVT)can best be defined as _
39、 . A) analysis of the value of the equipment that has been installed as of the date B) analysis of the sum of the labor costs, which have been incurred on the project to date C) a method of project performance measurement D) a method of measuring the amount of money that has been spent to date（分数：1.
40、00）A.B.C.D.34.A project was expected to cost $6 million for 3 months. At the end of 1 month, you use earned value as a performance management tool and get the following information: BCWP=$1.5 million, BCWS=$2.5 million, ACWP=$2.2.million. What is the schedule variance? A) $0.3 million. B) $-1 millio
41、n. C) $1 million。 D) $0.7 million.（分数：1.00）A.B.C.D.35.The cost management plan has all of the following characteristics EXCEPT: A) It is based on the project cost estimates, and is separate from the project plan. B) Can establish variance thresholds for costs or other indicators. C) May be formal or
42、 informal, highly detailed or broadly framed. D) Documents the cost management processes and their associated tools and techniques.（分数：1.00）A.B.C.D.36.Rebaselining may be required in cost control when _ . A) CVs are severe, and a realistic measure of performance is needed B) revised cost estimates a
43、re prepared and distributed to stakeholders C) corrective action must be taken to bring expected future performance in line with the project plan D) EAC shows that additional funds are needed to complete the project even if a scope change is not needed（分数：1.00）A.B.C.D.37.As a project manager, you ex
44、amine project results over time to determine how project is performing over time. This can be done through _ . A) performance reviews B) variance analysis C) trend analysis D) earned value management（分数：1.00）A.B.C.D.38.A projects payback period ends when _ . A) profit maximum is realized B) unit pro
45、fit is realized C) monthly revenue exceeds monthly costs D) cumulative revenue equals cumulative costs（分数：1.00）A.B.C.D.39.Cost control outputs include all of the following EXCEPT _ . A) estimate at completion B) budget updates C) revised cost estimates D) cost baseline（分数：1.00）A.B.C.D.40.After prepa
46、ring the probability distribution of cost outcome for a project, the estimate, with a 15% probability of being exceeded, is approximately one standard deviation _ . A) below the mean B) above the median C) above the mean D) above the median（分数：1.00）A.B.C.D.41.While completing a project a project man
47、ager realizes be needs to decrease project costs. After researching his options, he comes up with the following choices. Which choice would DECREASE project costs? A) Change to component A from component B. Component A costs more to purchase but has a lower life cycle cost than B. B) Change task A t
48、o be completed by resource B instead of Resource C, Resource B is a more experienced worker. C) Move tasks B and H to occur concurrently, and take the risk of a 30% increase in the need for five more resources later. D) Remove a test from the project plan.（分数：1.00）A.B.C.D.42.The estimate at completi
49、on (EAC) is the projected or anticipated total final value for a schedule activity, WBS component, or project when the defined work of the project is completed. To determine the EAC, assuming no management intervention, which of the following information is needed? A) The earned value(EV)and the actual cost to date(AC) .
